(A)includes any gasoline blend, other than qualified methanol or ethanol fuel (as defined in section
4041(b)(2)(B)), partially exempt methanol or ethanol fuel (as defined in section
4041(m)(2)), or a denatured alcohol, and

(B)includes, to the extent prescribed in regulations—

(i)any gasoline blend stock, and

(ii)any product commonly used as an additive in gasoline (other than alcohol).

For purposes of subparagraph (B)(i), the term “gasoline blend stock” means any petroleum product component of gasoline.

(3) Diesel fuel

(A) In general

The term “diesel fuel” means—

(i)any liquid (other than gasoline) which is suitable for use as a fuel in a diesel-powered highway vehicle, or a diesel-powered train,

(ii)transmix, and

(iii)diesel fuel blend stocks identified by the Secretary.

(B) Transmix

For purposes of subparagraph (A), the term “transmix” means a byproduct of refined products pipeline operations created by the mixing of different specification products during pipeline transportation.

(b) Commercial aviation

For purposes of this subpart, the term “commercial aviation” means any use of an aircraft in a business of transporting persons or property for compensation or hire by air, unless properly allocable to any transportation exempt from the taxes imposed by sections
4261 and
4271 by reason of section
4281 or
4282 or by reason of subsection (h) or (i) ofsection
4261. Such term shall not include the use of any aircraft before October 1, 2015, if tax is imposed under section
4043 with respect to the fuel consumed in such use or if no tax is imposed on such use under section
4043 by reason of subsection (c)(5) thereof.

(c) Certain uses defined as removal

If any person uses taxable fuel (other than in the production of taxable fuels or special fuels referred to in section
4041), such use shall for the purposes of this chapter be considered a removal.

(d) Administrative authority

(1) In general

In addition to the authority otherwise granted by this title, the Secretary may in administering compliance with this subpart, section
4041, and penalties and other administrative provisions related thereto—

(A)enter any place at which taxable fuel is produced or is stored (or may be stored) for purposes of—

(i)examining the equipment used to determine the amount or composition of such fuel and the equipment used to store such fuel,

(ii)taking and removing samples of such fuel, and

(iii)inspecting any books and records and any shipping papers pertaining to such fuel, and

(B)detain, for the purposes referred in subparagraph (A), any container which contains or may contain any taxable fuel.

(2) Inspection sites

The Secretary may establish inspection sites for purposes of carrying out the Secretary’s authority under paragraph (1)(B).

(3) Penalty for refusal of entry

(A) Forfeiture

The penalty provided by section
7342 shall apply to any refusal to admit entry or other refusal to permit an action by the Secretary authorized by paragraph (1), except that section
7342 shall be applied by substituting “$1,000” for “$500” for each such refusal.

(B) Assessable penalty

For additional assessable penalty for the refusal to admit entry or other refusal to permit an action by the Secretary authorized by paragraph (1), see section
6717.

2012—Subsec. (b). Pub. L. 112–95inserted at end “Such term shall not include the use of any aircraft before October 1, 2015, if tax is imposed under section
4043 with respect to the fuel consumed in such use or if no tax is imposed on such use under section
4043 by reason of subsection (c)(5) thereof.”

2004—Subsec. (a)(2). Pub. L. 108–357, § 301(c)(8), reenacted heading without change and amended text of par. (2) generally. Prior to amendment, par. (2) defined the term “gasoline”, to the extent prescribed in regulations, as including gasoline blend stocks and products commonly used as additives in gasoline, and defined the term “gasoline blend stock” as meaning any petroleum product component of gasoline.

Subsec. (a)(3). Pub. L. 108–357, § 870(a), reenacted heading without change and amended text of par. (3) generally. Prior to amendment, par. (3) defined the term “diesel fuel” as meaning any liquid (other than gasoline) which is suitable for use as a fuel in a diesel-powered highway vehicle or a diesel-powered train.

“(1) For provisions to relieve farmers from excise tax in the case of gasoline used on the farm for farming purposes, see section
6420.

“(2) For provisions to relieve purchasers of gasoline from excise tax in the case of gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes, see section
6421.

“(3) For provisions to relieve purchasers of gasoline from excise tax in the case of gasoline not used for taxable purposes, see section
6427.”

1986—Pub. L. 99–514amended section generally. Prior to amendment, section
4083 “Exemption of sales to producer”, read as follows: “Under regulations prescribed by the Secretary the tax imposed by section
4081 shall not apply in the case of sales of gasoline to a producer of gasoline.”

Amendment by section 301(c)(8) ofPub. L. 108–357applicable to fuel sold or used after Dec. 31, 2004, see section 301(d)(1) ofPub. L. 108–357, set out as a note under section
40 of this title.

Amendment by section 853(b) ofPub. L. 108–357applicable to aviation-grade kerosene removed, entered, or sold after Dec. 31, 2004, see section 853(e) ofPub. L. 108–357, set out as a note under section
4041 of this title.

Pub. L. 108–357, title VIII, § 858(b),Oct. 22, 2004, 118 Stat. 1617, provided that: “The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [Oct. 22, 2004].”

Pub. L. 108–357, title VIII, § 859(c),Oct. 22, 2004, 118 Stat. 1618, provided that: “The amendments made by this section [enacting section
6717 of this title and amending this section] shall take effect on January 1, 2005.”

Pub. L. 108–357, title VIII, § 870(c),Oct. 22, 2004, 118 Stat. 1624, provided that: “The amendment made by this section [amending this section and section
6427 of this title] shall apply to fuel removed, sold, or used after December 31, 2004.”

Effective Date of 1998 Amendment

Amendment by Pub. L. 105–206effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 ofPub. L. 105–206, set out as a note under section
1 of this title.

Amendment by Pub. L. 99–514applicable to gasoline removed (as defined in section
4082 of this title as amended by section 1703 ofPub. L. 99–514) after Dec. 31, 1987, see section 1703(h) ofPub. L. 99–514set out as a note under section
4081 of this title.

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